Research On Fiscal And Taxation Policy With The Target To Promoting The Development Of The Beibu Gulf Economic Zone Of Guangxi

The Pearl River Delta, the Yangtze River Delta, around Bohai Bay and other coastal areas have grown to China's economic growth as "tri-polar".With the accelerating process of China-ASEAN free trade area construction, the advantages and strategic position of the Guangxi regional has become increasingly obvious, the effort of Guangxi Beibu Gulf economic zone growth as China's economy the "fourth pole" has attracted extra attention at home and abroad. From the financial and economic sense, the most fundamental status is that Guangxi is a underdeveloped minority areas, which has weak economic foundation, limited financial resources, self-accumulation and development, added yet into national development planning, alone Guangxi's efforts is difficult to become a "growth pole".In the initial stage of a regional economic development, fiscal policy supports is particularly important. This paper's subject lies in exploring the ways of financial and taxation policies to support the regional economic development focus. Firstly, the paper inquired into the basis of regional economic theory and the theory of taxation, and inspected how domestic and foreign fiscal policy promoting economic development of backward areas .The second part of the article is specific analysis of the Beibu Gulfs economic situation, including : natural conditions, the total economic output, investment, finance, development environment. The third part of the article is to explore the fiscal and taxation policy how to support regional economic development, to promote the process of industrialization, to investment promotion and financing systems as well as their role in the promotion of the Beibu Gulf economic zone development path chosen for the fiscal, specific contents including : establishing comprehensive tax reform pilot area, speeding up financial investment and financing systems, building up the advantages of preferential taxation policies to promote industrialization as to attract industries, capital, technology to gather to Beibu Gulf economic zone.